Taxation on the sale of management shares, wages or capital income?

– BFH confirms positive court ruling from 2016

Management shares, mostly in companies that are part of a group, are a common instrument for incentivising managers.


LM Law Rechtsanwaltsgesellschaft mbH

In July 2018, LM Law Rechtsanwaltsgesellschaft mbH emerged as a legally independent entity from LM’s long-standing legal department to provide legal advice to companies and well-to-do private clients. The particular focus of our activities is on company law, employment law, other commercial law and inheritance law as well as on the interface between tax law including the criminal code for tax offences and tax compliance.